Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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Biometrics and Ballots: Safeguarding Suffrage Through Voter Validation
The Supreme Court upheld RA 10367's mandatory biometrics validation, ruling it a procedural registration requirement, not an unconstitutional substantive qualification on suffrage.
Mandatory Appeal Bond in Labor Disputes: What It Means for Employees and Employers
Understanding the mandatory appeal bond in labor disputes, its purpose, and why compliance is crucial for employers seeking to appeal labor rulings.
Corporate Stock Transfers: Why Registration in Corporate Books Is Mandatory
Philippine Supreme Court clarifies that unregistered stock transfers do not confer stockholder rights like voting or calling meetings.
Redundancy Dismissals: Strict Compliance With Labor Code Imperative
Philippine Supreme Court clarifies strict requirements for valid redundancy termination, including mandatory DOLE notice and fair selection criteria.
Sheriffs Duty Timely Reporting In Writ Execution Under Philippine Law
Philippine Supreme Court clarifies sheriffs mandatory duty to file periodic returns in writ execution, imposing administrative liability for delay.
Strict Appeal Deadlines: Supreme Court Upholds Dismissal of Late Certiorari Petition
The Supreme Court affirms that the 60-day period for filing a petition for certiorari is strict and mandatory, dismissing a three-day late appeal.
VAT Refund Timelines: Strict Compliance Prevails Over Prior BIR Rulings
Supreme Court clarifies mandatory 120+30 day VAT refund periods; late judicial claims fail despite BIR Ruling No. DA-489-03.
Adoption Decree Annulled Protecting Spousal AND Childrens Rights IN Adoption Proceedings
Philippine Supreme Court annuls adoption decree, affirming that spousal consent and children's rights are mandatory in adoption proceedings.
Procedural Rigidity vs Substantial Justice: Navigating the Rules of Court in COA Appeals
A Supreme Court ruling on Fortune Life Insurance clarifies why strict compliance with Rule 64 deadlines and proof of service requirements is mandatory in COA appeals.
Seafarers Disability Claims Mandatory Procedures AND THE Weight OF Medical Assessments
Strict Deadlines in VAT Refund Claims: The 120+30 Day Rule and Its Exceptions
Philippine Supreme Court clarifies the mandatory 120+30 day periods for VAT refund claims, and the BIR ruling that temporarily allowed premature judicial appeals.
Seafarer Disability Claims: Why the Company Doctor's Assessment Prevails Under POEA-SEC
Philippine Supreme Court clarifies the mandatory third-doctor referral rule in seafarer disability claims and why the company-designated physician's assessment prevails.
Navigating Tax Credit Claims: The Mandatory vs Directory Interpretation of Deadlines
The Supreme Court clarifies when VAT refund deadlines are mandatory and when taxpayers get relief from strict compliance.
No Certificate, No Appeal: Strict Rule on Non-Forum Shopping in Labor Cases
The Supreme Court affirms that a certificate of non-forum shopping is mandatory for NLRC appeals, and procedural rules will not be relaxed for unmeritorious claims.
Strict 120+30 Day Rule for VAT Refund Claims in the Philippines
Learn the mandatory 120+30 day periods for VAT refund claims and why late judicial appeals are fatal under Philippine tax law.
Strict Compliance: The Mandatory Nature of VAT Refund Periods Under the NIRC
The Supreme Court rules that the 120+30 day periods for VAT refund claims are mandatory and jurisdictional, dismissing a belated judicial claim.
Untimely Appeal Strict Deadlines For VAT Refund Claims In The Philippines
Philippine Supreme Court clarifies the mandatory 120-day and 30-day deadlines for VAT refund claims, including the exception for premature judicial filings.
Reconstitution of Title: Strict Compliance with Notice Requirements for Jurisdiction
Philippine Supreme Court nullifies a title reconstitution for failure to notify the registered owners' heirs, stressing mandatory notice rules.
Perfecting Appeals in Labor Disputes: The Mandatory Bond Requirement
Philippine Supreme Court clarifies that an employer's appeal in labor cases with monetary awards requires a mandatory bond, or the Labor Arbiter's decision becomes final.
VAT Refund Claims: Strict Deadlines and Invoice Requirements Under Philippine Tax Law
Learn how the Supreme Court's ruling in CIR v. Silicon Philippines clarifies the mandatory 120+30 day prescriptive periods for VAT refund claims and invoice requirements.
VAT Refund Claims: The Mandatory 120+30 Day Rule and Why Timing Matters
Philippine Supreme Court clarifies that VAT refund claims must strictly follow the mandatory 120+30 day period under the NIRC.
VAT Refunds: Strict Compliance With the 120+30 Day Rule and Invoicing Requirements
Philippine Supreme Court clarifies the mandatory 120+30 day rule for VAT refund claims and invoicing requirements in Commissioner of Internal Revenue v. Toledo Power Company.
VAT Refund Timeliness: Strict Deadlines for Appealing BIR Decisions
Philippine Supreme Court clarifies mandatory 120+30 day periods for VAT refund judicial claims, citing CBK Power v. CIR.
Judicial Independence vs Prompt Resolution: Balancing Justice and Timeliness in Court Decisions
A Supreme Court ruling on a judge's delayed ruling clarifies the balance between judicial independence and the mandatory 90-day period for resolving cases.